Ch12 Investments

Chapter 12 is the last chapter in Intermediate Accounting that deals specifically with assets. The specific asset covered is Investments, which can be either debt securities or equity securities. The chapter makes a distinction between situations where the investor lacks significant influence and situations where the investor has significant influence.

As such, the chapter lecture is presented in two parts as follows (Note: To view the lecture material on an IOS device, you will need to download the Articulate Mobile Player from the App Store):